REPORT OF THE COMMITTEE ON FINANCE
Public
Hearing
The Honorable,
The Board of Commissioners of
ATTENDANCE
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Present: |
Chairman Daley, Vice Chairman Sims, Commissioners Beavers,
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Absent: |
President Stroger and Commissioners Quigley and Suffredin
(2) |
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Also
Present: |
Donald Wlodarski – Commissioner, Department of Building
and Zoning; and Barbara Bruno – Director, Cook County Department of Revenue |
Court Reporter: Anthony
W. Lisanti, C.S.R.
Ladies and
Gentlemen:
Your
Committee has considered the following items and upon adoption of this report,
the recommendations are as follows:
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289086 |
AMENDMENT TO THE DUPLICATE TAX BILL FEE ORDINANCE
(PROPOSED ORDINANCE AMENDMENT).
Transmitting a Communication, dated respectfully submitting the following ordinance entitled,
“Amendment to the Duplicate Tax Bill Ordinance,” for the Submitting a Proposed Ordinance Amendment sponsored by TODD H. STROGER, President, Co-Sponsored by WILLIAM M. BEAVERS, JERRY BUTLER, FORREST CLAYPOOL, JOHN
P. DALEY, ELIZABETH “LIZ” DOODY GORMAN, GREGG GOSLIN, ROBERTO MALDONADO,
JOSEPH MARIO MORENO, JOAN PATRICIA MURPHY, ANTHONY J. PERAICA, MIKE QUIGLEY,
TIMOTHY O. SCHNEIDER, PETER N. SILVESTRI, DEBORAH SIMS, ROBERT B. STEELE and
LARRY SUFFREDIN, County Commissioners PROPOSED ORDINANCE AMENDMENT AMENDMENT TO THE DUPLICATE TAX
BILL FEE ORDINANCE WHEREAS,
the Treasurer, in her capacity as County Collector,
desires to clarify the procedures for providing copies of Duplicate Tax
Bills, as authorized by the Property Tax Code, 35 ILCS 200/20-12. BE IT
ORDAINED, by the Cook County Board of Commissioners, that Chapter 74
Taxation, Article II Real Property Taxation, Division 1 Generally, Section
74-41 Duplicate tax bill fee of the Cook County Code is hereby amended as
follows: Sec.
74-41. Duplicate tax bill fee. (a) Definitions. In this section: (i) mortgage
lender means any institution, association, partnership, corporation, or
person that is engaged in the business of making loans of money, or that
regularly makes loans of money, or that services loans, including the
collections of loans directly secured by mortgages, trust deeds in the nature
of mortgages or other instruments in the nature of mortgages, which
constitutes a lien upon property; and (ii) duplicate tax bill means a reproduction
of the original tax bill as issued by the (b) Fee. The (c) Tax sale automation fund. The Effective
Date.
This amendment shall take effect upon adoption. * Referred to the Committee on Finance on |
Commissioner Silvestri, seconded by Commissioner Butler, moved that the Ordinance Amendment (Communication Number 289086) be approved and adopted. The motion carried unanimously.
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289089 |
BULK PAYMENT CORRECTION FEE ORDINANCE (PROPOSED
ORDINANCE). Transmitting a
Communication, dated respectfully submitting the following ordinance entitled,
“Bulk Payment Correction Fee Ordinance,” for the Submitting a Proposed Ordinance sponsored by TODD H. STROGER, President, Co-Sponsored by WILLIAM M. BEAVERS, JERRY BUTLER, FORREST CLAYPOOL, JOHN
P. DALEY, ELIZABETH “LIZ” DOODY GORMAN, GREGG GOSLIN, ROBERTO MALDONADO,
JOSEPH MARIO MORENO, JOAN PATRICIA MURPHY, ANTHONY J. PERAICA, MIKE QUIGLEY,
TIMOTHY O. SCHNEIDER, PETER N. SILVESTRI, DEBORAH SIMS, ROBERT B. STEELE and
LARRY SUFFREDIN, County Commissioners PROPOSED ORDINANCE BULK PAYMENT CORRECTION FEE WHEREAS, Cook County (the
"County") is a home rule unit of local government pursuant to
Article VII, Section 6(a) of the 1970 Illinois Constitution, and as such, may
exercise any power and perform any function pertaining to its government and
affairs; and WHEREAS, the efficient operation of the WHEREAS, the Treasurer in her capacity as
County Collector accepts bulk payment of property taxes on multiple parcels
of property from a single mortgage lender or from the mortgage lender’s agent
pursuant to the Tax Payment Agent (“TPA”) Program operated by her Office to
promote efficiency in the tax collection process; and WHEREAS, after receiving lump sum payment
and the list of properties from the tax payment agent, the Treasurer
undertakes the duty of crediting which tax payments made pursuant to this
single transaction applies to the individual parcel of property listed in the
computer tape or diskette submitted by the tax payment agent; and WHEREAS, twice yearly, the Treasurer
issues approximately 1.7 million tax bills within Cook County, and annually
processes approximately 100,000 refund applications; and WHEREAS, due to inaccurate listing of
permanent index numbers by the tax payment agent, payment of taxes is not
accurately reflected upon approximately WHEREAS, the Treasurer’s resources must be
employed to process the high volume of payment transfers requested by tax
payment agents as a result of errors from the bulk payment process. NOW, THEREFORE, BE
IT ORDAINED, by
the Cook County Board of Commissioners, that Chapter 74 Taxation, Article II
Real Property Taxation, Division I Generally, Section 74-44 of the Cook
County Code is hereby enacted as follows: Sec. 74-44. Bulk
Payment Correction Fee. (a) Definition. In this section “tax payment agent”
means: (1) a mortgage lender as defined in Section
74-41(a), or (2) a mortgage lenders’ agent that pays
(either directly or through an agent) property taxes in bulk on behalf of
mortgage lenders or property owners upon no fewer than 5000 properties per
year. (b) Fee.
The (c) Tax sale automation fund. The BE IT FURTHER
ORDAINED, by the
Cook County Board of Commissioners, that the Cook County Code, Chapter 32
Fees, Section 32-1 is hereby amended as follows: Sec. 32-1. Fee Schedule. The
fees or charges provided for or required by the below listed sections shall
be as shown below: Code Fees,
Rates, Charges Section Description (in
dollars) CHAPTER
74, TAXATION 74-44 Bulk
payment correction fee $50.00 Effective Date.
This ordinance shall take effect upon adoption. * Referred, as
amended, to the Committee on Finance on |
Commissioner
Silvestri, seconded by Commissioner Butler, moved that the Ordinance
(Communication Number 289089) be approved and adopted, as amended. The motion carried unanimously.
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288468 |
AMENDMENT TO THE BILLBOARD AND OFF-PREMISES OUTDOOR
ADVERTISING SIGNS ORDINANCE, COOK COUNTY CODE CHAPTER 32, SECTION 1 AND
CHAPTER 114, SECTION 114-32, ANNUAL FEE FOR BILLBOARDS (PROPOSED ORDINANCE AMENDMENT). Submitting a Proposed Ordinance Amendment
sponsored by Gregg Goslin, Cook County Commissioner. PROPOSED ORDINANCE AMENDMENT ANNUAL FEE FOR BILLBOARDS BE IT ORDAINED, by the
Cook County Board of Commissioners that Chapter 32 Fees, Section 32-1 Fee
Schedule and Chapter 114 Signs, Section 114-32 Sign Permits of the Cook
County Code are hereby amended as follows: Sec. 32-1. Fee Schedule. The
fees or charges provided for or required by the below listed sections shall
be as shown below: Fees,
Rates, Charges Code
Section Description (in dollars) CHAPTER
114, SIGNS 114-32 (c) Annual Fee $600.00 Sec. 114-32. Sign Permits. (a) Permit requirement. A sign permit issued by the Bureau of
Administration is required for all new and existing billboards and
off-premises outdoor advertising signs as follows: (1) New
signs. Applications shall
be made for available sign permits to the Bureau of Administration for its
submittal to the Zoning and Building Committee of the (2) Existing
nonconforming signs. The
Commissioner of Building and Zoning is authorized to cause to be removed
signs which are in violation of any applicable ordinances and regulations of
the County. (b) Permit application procedures. (1) Applications for available sign
permits shall be made to the Bureau of Administration on forms furnished by
the Bureau. All applications shall be
accompanied by a fee as established by the (2) Applications shall include information
required to assure compliance with regulations set forth in this article and
with all other applicable ordinances and regulations of the County. (3) Applicants shall provide a bond, in a
form acceptable to the Bureau of Administration, to insure that signs will be
constructed, maintained and removed in accordance with this article. Bonds
shall permit the County to make, or cause to be made, emergency repairs
and/or removal of signs. (4) Sign permits shall be issued by the
Bureau of Administration upon satisfaction of all requirements and the
approval of the (c) Fees. In addition to the application fee
required to obtain a sign permit, an annual fee of $600 shall be required to
maintain the permit. * Referred to the
Committee on Finance on |
Commissioner Goslin introduced the item. He briefly explained that the County charges
a permit fee to erect a billboard, but there is no annual renewal fee charged
to maintain the permit. Under most
circumstances, when a billboard is erected, it could be in place for a
lifetime.
In response to an inquiry from Commissioner Goslin, Donald
Wlodarski, Commissioner of the Department of Building and Zoning, stated that
there are approximately one hundred and fifty signs in existence in
unincorporated
Commissioner Schneider asked whether the proposed annual fee
of $600 is consistent with fees charged by municipalities for signs located in
their jurisdictions.
Mr. Wlodarski stated that he believed it was.
Commissioner Goslin added that his staff had researched the
question, and the proposed $600 fee is within the range of what other
municipalities and counties charge.
Commissioner Goslin,
seconded by Commissioner Schneider, moved that the Ordinance Amendment
(Communication Number 288468) be approved and adopted. The motion carried unanimously.
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288469 |
AMENDMENT TO THE WHEEL TAX ON MOTOR VEHICLES ORDINANCE,
COOK COUNTY CODE CHAPTER 74, SECTION 74-568, WHEEL TAX ON MOTOR VEHICLES LATE
FEES PENALTY ORDINANCE (PROPOSED ORDINANCE AMENDMENT). Submitting a Proposed Ordinance Amendment
sponsored by Gregg Goslin, Cook County Commissioner. PROPOSED ORDINANCE AMENDMENT REDUCES THE EXESSIVE WHEEL TAX LATE FEE PENALTY WHEREAS, under the Cook County Wheel Tax
on Motor Vehicles Ordinance of the Cook County Code, 74-556, the annual
Vehicle Sticker fee for passenger vehicles is $40; and WHEREAS, under the present ordinance the
cost of the vehicle sticker doubles to $80 for residents after July 1st; and WHEREAS, a review of late fees for Cook
County municipalities shows late fee penalties ranging from $10 to $15
dollars; and WHEREAS, BE IT ORDAINED, by the Cook County Board of Commissioners that Chapter 74, Article XIV
Wheel Tax, Section 74-568 of the Cook County Code is hereby amended as
follows: Sec. 74-568. Penalty
for ordinance violation. (a) Late fee. Any owner as defined in Section 74-551 or
74-552 who purchases a license after July 1 or other due date as defined in
Section 74-559(b) or Section 74-559(c) shall pay a late fee penalty * Referred to the
Committee on Finance on |
Commissioner Goslin began by stating that other governmental
entities who require the purchase of annual vehicle stickers charge minimal
late fees for those stickers purchased after the required deadline. It currently costs $40 to purchase a
Commissioner Gorman inquired whether Commissioner Goslin
believed that township clerks’ complaints would be alleviated if this proposed
fee reduction was approved.
Commissioner Goslin responded that he believed the
complaints would be minimal.
Barbara Bruno, Director of the Cook County Department of
Revenue, spoke to the Committee on the fiscal impact of the proposed
amendment. She stated that in 2005, the
County did not have a penalty structure in place, and as a result received $0
in penalties. In 2006, the County
received $487,000 in penalties. This
represents more than one quarter of the $2.1 million received as a result of
the tax. She stated that the County
would lose approximately $307 thousand if the penalty decrease was passed.
Commissioner Goslin asked Ms. Bruno to explain the
communication process used by the Department of Revenue to inform or remind
residents to purchase their vehicle stickers.
Ms Bruno explained that the Department begins each year with
a new database from the Illinois Secretary of State containing information on
residents who have registered their cars at an unincorporated
Commissioner Peraica expressed concern over the excessive
fee currently charged to low income and senior residents.
Commissioner Schneider pointed out that senior residents
living in unincorporated
Chairman Daley asked Ms. Bruno if township clerks were
taking it upon themselves to waive the penalty for the vehicle sticker.
Ms. Bruno responded that one Clerk was doing so. However, as a result of several meetings with
township clerks and supervisors, there appeared to be a greater level of
communication between the County and townships.
Commissioner Sims asked Ms. Bruno if additional methods or
locations used to purchase stickers had been explored.
Ms. Bruno responded that this year the townships will
receive the stickers for purchase by residents when the applications are mailed
out, allowing for those residents to purchase in person at the township
offices, rather than by mail.
Chairman Daley suggested that the Department of Revenue
explore the possibility of selling the vehicle stickers at suburban commissioners’
offices.
Commissioner Goslin,
seconded by Commissioner Schneider, moved that the Ordinance Amendment
(Communication Number 288469) be approved and adopted. Commissioner Peraica called for a Roll Call,
the vote of yeas and nays being as follows:
ROLL
CALL ON MOTION TO APPROVE
the
ordinance amendment
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Yeas: |
Commissioners Gorman, Goslin, Peraica, Schneider and
Silvestri (5) |
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Nays: |
Commissioners Beavers, |
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Absent: |
Commissioners Quigley and Suffredin (2) |
The motion to approve
FAILED.
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289088 |
The following is a synopsis of the Proposed Ordinance: PROPOSED ORDINANCE WHEREAS, the County of Cook is a home rule
unit of local government pursuant to Article VII, Section 6(a) of the 1970
Illinois Constitution; and WHEREAS, the Illinois Constitution
provides that home rule units may exercise any power and perform any function
pertaining to its government and affairs including, but not limited to, the
power to regulate for the protection of the public health, safety, morals and
welfare; to license; to tax; and
to incur debt; and WHEREAS, Illinois law (55 ILCS 5/5-1009)
permits home rule units to impose "taxes not based on the selling or
purchase price or gross receipts from the use, sale or purchase of tangible
personal property"; and WHEREAS, the Board of Commissioners has
determined that a County tax not based upon the selling or purchase price or
gross receipts from the use, sale or purchase thereof should be imposed upon
the disposal of solid waste at any solid waste disposal facility within NOW, THEREFORE, BE IT ORDAINED, by the Cook
County Board of Commissioners that Chapter 74 Taxation, Division 2
Classification System for Assessment, Article XV, Sections 74-580 through
74-587 of the Cook County Code are hereby enacted as follows: ARTICLE XV. SOLID WASTE DISPOSAL TAXSec. 74-580. Title. Sec. 74-581. Definitions. Sec. 74-582. Tax imposed; exemptions. Sec. 74-583. Books and records. Sec. 74-584. Rule making. Sec. 74-585. Penalties. Sec. 74-586. Severability. Sec. 74-587. Effective
date. This Ordinance shall take effect
and be in force upon enactment. * Referred to the
Committee on Finance on |
Commissioner Moreno,
seconded by Commissioner Maldonado, moved to accept the Substitute Ordinance
for Communication Number 289088. The
motion carried unanimously.
DISPOSAL TAX
WHEREAS, the County of Cook is a home rule
unit of local government pursuant to Article VII, Section 6(a) of the 1970
Illinois Constitution; and
WHEREAS, the Illinois Constitution provides
that home rule units may exercise any power and perform any function pertaining
to its government and affairs including, but not limited to, the power to
regulate for the protection of the public health, safety, morals and welfare;
to license; to tax; and
to incur debt; and
WHEREAS, Illinois law (55 ILCS 5/5-1009)
permits home rule units to impose "taxes not based on the selling or
purchase price or gross receipts from the use, sale or purchase of tangible
personal property"; and
WHEREAS, the Board of Commissioners has
determined that a County tax not based upon the selling or purchase price or
gross receipts from the use, sale or purchase thereof should be imposed upon
the disposal of solid waste at any solid waste disposal facility within
NOW, THEREFORE, BE IT ORDAINED, by the Cook County Board of Commissioners that Chapter 74, Article XV,
Sections 74-580 through 74-587 of the Cook County Code is hereby enacted as
follows:
ARTICLE XV. SOLID WASTE DISPOSAL
TAX
Sec. 74-580. Title.
This Ordinance shall be known and
may be cited as the "Cook County Solid Waste Disposal Tax".
The tax herein imposed is in addition to all other taxes imposed by the
Sec. 74-581. Definitions.
Solid
Waste means any
discarded or abandoned material in solid, semisolid, liquid or contained
gaseous form, including, but not limited to, industrial process waste,
hazardous waste, municipal waste, special waste, garbage, sludge from a waste
treatment plant, water supply treatment plant, an air pollution control
facility, but excludes:
(1) Sewage collected and treated in a municipal
or regional sewage system; or
(2) Recyclable materials managed in compliance
with applicable ordinances of the
The terms industrial process waste; hazardous
waste; municipal waste; special waste; garbage; and sludge shall
have the meanings ascribed to them in Section 513 of the Illinois Environmental
Protection Act (415 ILCS 513.0 1-3.94 inclusive).
Department means the Department of Revenue in
the Bureau of Finance of Cook County.
Person means any natural individual or
entity recognized by law as the subject of rights and duties.
Transfer Station means a site or facility that
accepts waste for temporary storage or consolidation and further transfer to a
waste disposal, treatment or storage facility. "Transfer station"
includes a site where waste is transferred from (1) a rail carrier to a motor
vehicle or water carrier; (2) a water carrier to a rail carrier or motor
vehicle; (3) a motor vehicle to a rail carrier, water carrier or motor vehicle;
(4) a rail carrier to a rail carrier, if the waste is removed from a rail car;
or (5) a water carrier to a water carrier, if the waste is removed from a
vessel. "Transfer station"
does not include (i) a site where waste is not removed from the transfer
container, or (ii) a site that accepts or receives open top units containing
only clean construction and demolition debris, or (iii) a site that stores waste
on a refuse motor vehicle or in the vehicle's detachable refuse receptacle for
no more than 24 hours, excluding Saturdays, Sundays, and holidays, but only if
the detachable refuse receptacle is completely covered or enclosed and is
stored on the same site as the refuse motor vehicle that transported the
receptacle to the site.
Sec. 74-582. Tax imposed; exemptions.
Effective as of and commencing on
the effective date of this Ordinance, a tax, in addition to any and all other
taxes, is imposed upon the acceptance of Solid Waste at any transfer station
and the disposal of Solid Waste at any solid waste disposal facility within
the County of Cook. Liability for the payment of the' tax shall be upon the
owner or operator of each solid waste transfer station or disposal
facility, who shall pay the tax pursuant to the following schedule:
(a) 60
cent(s) per ton if more than 50,000 tons of non-hazardous solid waste is temporarily
accepted or permanently disposed of at the site in a calendar year,
unless the owner or operator weighs the quantity of the solid waste received
with a device for which certification has been obtained under the Weights and
Measures Act [225 ILCS 470/1 et seq.], in which case the fee
shall not exceed $ 1.27 per ton of solid waste permanently disposed of.
(b) $33,350
if more than 33,333 tons, but not more than 50,000 tons, of non-hazardous waste
is temporarily accepted or permanently disposed of at the site in a
calendar year.
(c) $15,500
if more than 16,666 tons, but not more than 33,333 tons, of non-hazardous solid
waste is temporarily accepted or permanently disposed of at the site in
a calendar year.
(d) $4,650
if more than 3,333 tons, but not more than 16,666 tons, of non-hazardous solid
waste is temporarily accepted or permanently disposed of at the site in
a calendar year.
(e) $650
if not more than 3,333 tons of non-hazardous solid waste is temporarily
accepted or permanently disposed of at the site in a calendar year.
The temporary acceptance or
permanent disposal or transport of Solid Waste which meets the criteria
set forth in 415 ILCS 51/22.16, 5/22.16(a)a or
5/22.15(k) (2007) shall be exempt from the tax imposed herein, except
that the tax imposed herein shall be applicable to the permanent disposal of
Solid Waste under any contract lawfully executed before June 1, 1986 under
which more than 150,000 cubic yards (or 50,000 tons) of Solid Waste is to be
permanently disposed of, even though the waste is exempt from the fee imposed
by the State of Illinois under 415 ILCS 5/22.15(b) pursuant to an exemption
granted under 4 15 ILCS 51/22.16.
Sec. 74-583. Books and records.
Every owner or operator of a solid
waste transfer station or disposal facility located within
Sec. 74-584. Rule making.
The Department may prescribe
reasonable rules, definitions, and regulations not inconsistent with this
Ordinance necessary to carry out the duties imposed upon it by this Ordinance,
including, but not limited to, reasonable procedures relating to the collection
of the tax imposed by this ordinance.
Sec. 74-585. Penalties.
Any violation of this Ordinance
shall be punishable by a fine of not less than $100.00 and not more than
$1,000.00 or imprisonment for a period not to exceed six (6) months, or by both
such fine and imprisonment. Criminal prosecutions pursuant to this Ordinance
shall in no way bar the right of
Sec. 74-586. Severability.
If any one or more of the provisions
of this Ordinance is declared unconstitutional or the application thereof is
held invalid, the validity of the remainder of this Ordinance and the
application of such provisions to other persons and circumstances shall not be
affected thereby.
Sec. 74-587.
There is hereby created the Cook
County Waste Management Fund. Ten
percent of the taxes collected pursuant to the Cook County Solid Waste Disposal
Tax Ordinance shall be deposited in the Cook County Waste Management Fund and
shall be expended only for Waste Management purposes, including long-term
monitoring and maintenance of transfer stations, planning, implementation,
inspection, enforcement, operational expenses for personnel, equipment
procurement and other activities consistent with the Illinois Solid Waste
Management Act.
The Cook County Board of
Commissioners and the Environmental Control Committee shall determine how the
funds are spent. It is the intent of
this Board that there is a priority protocol, which shall be followed in
expending these funds. The priority
protocol shall apply, without ranking, to the following:
1. For funding an inspection program for waste
disposal facilities within
2. For funding the updating of the Cook County
Solid Waste Plan on a five year interval as mandated by the Illinois
Environmental Protection Agency;
3. For the funding of performance based
contracts and the associated fees to conduct waste and recycling audits;
4. For the funding of the activities as
designated by the Cook County Solid Waste Management Coordinating Committee in
an effort to initiate a comprehensive waste management plan for all of suburban
5. For funding other waste management purposes
as designated in the Waste Fee Ordinance.
Sec. 74-588. Effective date.
This Ordinance shall take effect and be in force upon
enactment.
Commissioner Moreno explained that
he will defer this item based upon the nature of the substantive changes made
throughout the Substitute Ordinance. It
is his intention to defer so that all parties will have the opportunity to
review the proposed Substitute Ordinance.
Chairman Daley acknowledged the
presence of a number of public speakers who were interested in testifying on
the proposed Ordinance, and asked whether any would care to testify today. He also stated for the record that there
would be another public hearing held for this item, at which public speakers
would be allowed to testify.
There were no registered public
speakers present who wished to testify.
Commissioner Moreno, seconded by Commissioner Maldonado, moved to defer
consideration of the proposed Substitute Ordinance (Communication Number
289088). Commissioner Peraica called for
a Roll Call, the vote of yeas and nays being as follows:
ROLL CALL ON MOTION TO Defer
the Proposed substitute ordinance
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Yeas: |
Commissioners Beavers, |
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Nay: |
Commissioners Gorman, Goslin,
Peraica and Schneider (4) |
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Absent: |
Commissioners Quigley, Silvestri
and Suffredin (3) |
The motion to defer the proposed Substitute Ordinance CARRIED.
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289095 |
PROPERTY TAX RELIEF ORDINANCE (PROPOSED
ORDINANCE). Submitting a Proposed
Ordinance sponsored by Joseph Mario Moreno, County Commissioner. The following is a synopsis of the
Proposed Ordinance: PROPOSED ORDINANCE PROPERTY TAX RELIEF ORDINANCE WHEREAS,
the County finds that alternative and new sources of revenue are required to
fund the operations and services of the County; and NOW, THEREFORE, BE IT ORDAINED BY THE BOARD OF COMMISSIONERS OF COOK
COUNTY, ILLINOIS,
that the County “Sales Tax,” consisting of the County’s Retailers’ Occupation
Tax and the Service Occupation Tax, is hereby increased from .75% (or three
quarters of one penny on the dollar) to 3% (or three pennies on the dollar);
and BE IT FURTHER ORDAINED, that Section 1 of Ordinances 92-O-26 and 92-O-27,
respectively, are hereby amended to reflect the taxation rate of 3% in place
of the current stated taxation rate of “3/4%”; and BE IT FURTHER ORDAINED, that the increase in both the County’s Retailers’
Occupation Tax and the Service Occupation Tax shall increase according to the
following phased schedule: 1)
commencing on January 1, 2008, the County’s Retailers’ Occupation Tax and the
Service Occupation Tax shall increase from .75% to 1.5%; 2) commencing on
January 1, 2009, the County’s Retailers’ Occupation Tax and the Service
Occupation Tax shall increase from 1.5% to 2.25%; and, 3) commencing on
January 1, 2010, the County’s Retailers’ Occupation Tax and the Service
Occupation Tax shall increase from 2.25% to 3%; and BE IT FURTHER ORDAINED, that the County Department of Revenue, consistent with
the provisions of the Counties Code, the State of Illinois Home Rule County
Retailers’ Occupation Tax Law (55 ILCS 5/5-1006), and the State of Illinois
Service Occupation Tax Law (55 ILCS 5/5-1007), is to provide the State of Illinois
with notice of the increases in the County’s Retailers’ Occupation Tax and
the Service Occupation Tax according to the following schedule: 1) for the increase commencing on January
1, 2008, notice shall be given prior to October 1, 2007; 2) for the increase
commencing on January 1, 2009, notice shall be given prior to October 1,
2008; and, 3) for the increase commencing on January 1, 2010, notice shall be
given prior to October 1, 2009; and BE IT FURTHER ORDAINED, that the County Real Estate Property Tax is hereby
eliminated based upon the following phased schedule: 1) commencing on January
1, 2008, the real property tax levy shall decrease by one-third (1/3) of the
real property tax levy existing on December 31, 2007; 2) commencing on
January 1, 2009, the real property tax levy shall decrease by two-thirds
(2/3) of the real property tax levy existing on December 31, 2007; and, 3)
commencing on January 1, 2010, the real property tax levy shall decrease by
three-thirds (3/3) of the real property tax levy existing on December 31,
2007, thereby providing real and permanent property tax relief; and BE IT FURTHER ORDAINED, that this Property Tax Relief Ordinance shall be
effective upon passage. * Referred to the Finance Committee on |
Commissioner Moreno, seconded by Commissioner Maldonado, moved to defer
consideration of the proposed Ordinance (Communication Number 289095). The motion carried unanimously.
Commissioner Butler, seconded by Vice Chairman Sims, moved to adjourn
the meeting. The motion carried and the
meeting was adjourned.
YOUR COMMITTEE RECOMMENDS THE FOLLOWING ACTION
WITH REGARD TO THE MATTERS NAMED HEREIN:
Communication
Number 289086 Approved
Communication
Number 289089 Approved
Communication
Number 288468 Approved
Communication
Number 288469 Not
Recommended for Approval
Communication
Number 289088 Substitute
Ordinance Deferred
Communication
Number 289095 Deferred
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Respectfully submitted, Committee on Finance xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx John P. Daley, Chairman |
Attest:
xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx
Matthew B. DeLeon, Secretary
The transcript for this meeting is available in the Office
of the Secretary to the Board,